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Segment reporting under FAS 131: Key issues, tough decisions
Author(s) -
Danaher Mitch,
KoskiGrafer Susan
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/(sici)1097-0053(199823)10:1<91::aid-jcaf9>3.0.co;2-t
Subject(s) - key (lock) , accounting , business , operations management , marketing , computer science , economics , computer security
Most calendar‐year companies that are not early adopters of FAS 131 will be fully reporting for the first time at the end of 1998. So now is a good time to take another look at the new segment reporting standard—which brings up unexpected issues at many firms. The authors also review key steps for implementing FAS 131. © 1998 John Wiley & Sons, Inc.